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<h1>Delhi GST Update: GSTR-3B Return for November 2019 Must Be Filed Electronically by December 23, 2019.</h1> The notification amends Notification No. 44/2019 - State Tax, dated November 20, 2019, issued by the Department of Trade and Taxes in Delhi. Under the authority of Section 168 of the Delhi Goods and Services Tax Act, 2017, the Commissioner, following the Council's recommendations, introduces an additional proviso. This amendment requires that the GSTR-3B return for November 2019 be submitted electronically via the common portal by December 23, 2019. The amendment takes effect from December 20, 2019.